Rectification of mistakenly declared value at the time of filing...

Rectification of mistakenly declared value at the time of filing bill of entry was sought through amendment due to omission by supplier/appellant during import. Section 154 of Customs Act, 1962 was invoked. Despite considerable delay in seeking amendment, since goods were cleared provisionally, records would be available with respondent for final assessment. Amendment request pertained to the same value issue investigated by DRI, necessitating awaiting DRI's outcome before rejecting amendment. Considering these factors, impugned orders were set aside, and matter remanded to Adjudication Authority. Authority to consider DRI's findings, and if no allegation of misdeclaration exists, allow amendment sought during provisional assessment's pendency. Final assessment to be completed within three months after final order's receipt, providing appellant an opportunity of hearing, in accordance with law. Appeal allowed by way of remand to CESTAT.